ANAF checks individuals with income from copyright who have exceeded the VAT threshold

The National Agency for Fiscal Administration (ANAF) focuses on income from copyright, especially those generated online, and checks individuals who have exceeded the VAT threshold of 395,000 lei without registering accordingly.

Tax specialist Cosmin Dumitrașcu emphasizes that many entrepreneurs are not aware of their tax obligations, believing that the lack of invoices through SPV exempts them from bureaucracy. ANAF recalculates taxes retroactively, and those who exceed the threshold must register, submit Form 020, and declare VAT monthly or quarterly.

Online content creators are also targeted, even if they have been exempted from the obligation to issue invoices through e-Invoice. Compliance with tax regulations becomes essential, and ignoring them can lead to significant financial penalties.